Service-learning potentials in the process of teaching-learningin pandemic times
Keywords:
Service-Learning Teaching-learning. Covid-19 Pandemic. Accounting education. Mixed methods.
Abstract
Aims: To identify potentialities of Service-Learning experience to highlight stages and perceptions of students who had the experience.
Method: Mixed methods were applied, operationalized through different data collection stages, with descriptive statistics and content analysis. The main gaps addressed were the need to improve the quality of the teaching-learning process in higher education and the need for greater teaching between universities and organizations, enabling students to develop skills and abilities to solve real problems.
Originality/Relevance: Service-Learning was applied by providing management advice during Covid-19 pandemic, in 67 small companies enrolled the UFRGS SOS-PME Project, during three semesters (2020-1, 2020-2 and 2021-1), encompassing 188 students.
Results: Show that students perceived the Service-Learning experience as intense, challenging and enriching. The main characteristics were: contact with the entrepreneur; joint construction; and theory applied in practice. The key findings, according to the students, are self-knowledge; empathy with the organizational world; management and communication skills; and fast assimilation and learning.
Theoretical/methodological/practical contributions: Practical possibility of carrying out ServiceLearning for the promotion of accounting teaching-learning in order to positively impact student learning and business, thus uniting university and organizational practice. Enables reflection on the practical possibility of conducting Service-Learning to promote accounting teaching-learning, increasing content assimilation quality and their relevance to accounting practice.
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References
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Britt, L. L. (2012). Why we use service-learning: A report outlining a typology of three approaches to this form of communication pedagogy. Communication Education, 61(1), 80-88.
Calijuri, M. S. S. (2011). Controller - o perfil atual e a necessidade do mercado de trabalho. Revista Brasileira de Contabilidade, (150), 37-52.
Cardoso, R. L., Neto, O. R. M., & Oyadomari, J. C. (2010). Os estudos internacionais de competências e os conhecimentos, habilidades e atitudes do contador gerencial brasileiro: análises e reflexões. Brazilian Business Review, 7(3), 91-113.
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Currie-Mueller, J. L., & Littlefield, R. S. (2018). Embracing service-learning opportunities: Student perceptions of service learning as an aid to effectively learn course material. Journal of the Scholarship of Teaching and Learning, 18(1), 25-42.
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Eppler, M. A., Ironsmith, M., Dingle, S. H., & Errickson, M. A. (2011). Benefits of Service-Learning for Freshmen College Students and Elementary School Children. Journal of the Scholarship of Teaching and Learning, 11(4), 102-115.
Esselstein, J. L. (2001). The changing value equation for controllership. Ohio CPA Journal, 60(2).
Flannery, B. L., & Pragman, C. H. (2008). Working towards empirically-based continuous improvements in service learning. Journal of Business Ethics, 80(3), 465-479.
Flynn, M. A., & Carter, E. (2016). Curriculum infusion of the social norms approach: information only vs. service learning. Communication Education, 65(3), 322-337.
Frezatti, F., De Aguiar, A. B., & Guerreiro, R. (2007). Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade & Finanças, 18(44), 9-22.
Gallagher, M. J., & McGorry, S. Y. (2015). Service learning and the capstone experience. International Advances in Economic Research, 21(4), 467-476.
Gaviria, D., Arango, J., & Valencia, A. (2015). Reflections about the use of information and communication technologies in accounting education. Social and Behavioral Sciences, 176.
Girotto, M. (2012). O que o mercado atual espera dos profissionais contábeis. Revista Brasileira de Contabilidade, (185), 12-25.
Güney, A. (2014). Role of technology in accounting and e-accounting. Procedia - Social and Behavioral Sciences, 152, 852-855.
Hadgraft, R., & Holecek, D. (1995). Towards total quality using problem-based learning. International Journal of Engineering Education, 11, 8-8.
Hodges, C., Moore, S., Lockee, B., Trust, T., & Bond, A. (2020). The difference between emergency remote teaching and online learning. Educause Review, 27.
Hung, C. L., & Li, F. C. (2017). Teacher perceptions of professional role and innovative teaching at elementary schools in Taiwan. Educational Research and Reviews, 12(21), 1036-1045.
Jacoby, B. (1996). Service-learning in higher education: Concepts and practices. The Jossey-Bass Higher and Adult Education Series.
Joshi, M., & Chugh, R. (2009). New paradigms in the teaching and learning of accounting: Use of educational blogs for reflective thinking. International Journal of education and development using ICT, 5(3), 6-18.
Kenworthy-U’Ren, A. L. (2008). A decade of service-learning: A review of the field ten years after JOBE’s seminal special issue. Journal of Business Ethics, 81(4), 811-822.
Kim, H.-W., Kankanhalli, A., & Lee, H.-L. (2016). Investigating decision factors in mobile application purchase: A mixed-methods approach. Information & Management, 53(6), 727-739.
Kirby, J., Davenport, T. (2016). The knowledge jobs most likely to be automated. Harvard Business Review. https://hbr.org/2016/06/the-knowledge-jobs-most-likely-to-be-automated
Kronick, R. F., & Cunningham, R. B. (2013). Service-learning: Some academic and community recommendations. Journal of Higher Education Outreach and Engagement, 17(3), 139-152.
Leal, E. A., Miranda, G. J., & Casa Nova, S. D. C. (2017). Revolucionando a sala de aula: como envolver o estudante aplicando as técnicas de metodologias ativas de aprendizagem. Atlas.
Lesca, H. & Janissek-Muniz, R. (2015). Inteligência estratégica antecipativa e coletiva: o
Método L.E.SCAnning. Revista de Administração, 49(1), 188-204. https://www.researchgate.net/publication/274685210_Inteligencia_estrategica_antecipativa_coletiva_e_crowdfunding_aplicacao_do_metodo_LESCAnning_em_empresa_social_de_economia_peer-to-peer_P2P
Lima, T. B., Sonaglio, A. L. B., & Godoi, C. K. (2012). Dimensões de um sistema de aprendizagem em ação para o ensino de administração. Administração: ensino e pesquisa, 13(1), 9-41.
Meaney, K. S., Housman, J. M., Cavazos, A., & Wilcox, M. L. (2012). Examining service-learning in a graduate physical education teacher education course. Journal of the Scholarship of Teaching and Learning, 108-124.
Organização Mundial da Saúde - OMS. (2020). Coronavirus disease (COVID-19) Pandemic. Portal OMS, Apr. https://www.who.int/emergencies/diseases/novelcoronavirus-2019.
Padar, J. (2017). Selling accounting transformation; are you ready to bring this to your clients? Accounting Today, 31(2), 30-33.
Perkmann, M., Tartari, V., McKelvey, M., Autio, E., Broström, A., D’Este, P., ... & Krabel, S. (2013). Academic engagement and commercialisation: A review of the literature on university-industry relations. Research Policy, 42(2), 423-442.
Robles, M. M. (2012). Executive perceptions of the top 10 soft skills needed in today’s workplace. Business Communication Quarterly, 75(4), 453-465.
Sabbaghi, O., Cavanagh, G. F., & Hipskind, T. (2013). Service-learning and leadership: Evidence from teaching financial literacy. Journal of Business Ethics, 118(1), 127-137.
Sánchez-Barrioluengo, M., & Benneworth, P. (2019). Is the entrepreneurial university also regionally engaged? Analysing the influence of university's structural configuration on third mission performance. Technological forecasting and social change, 141, 206-218.
Serviço Brasileiro de Apoio às Micro e Pequenas Empresas - Sebrae. (2020). Impactos da Covid-19 nos pequenos negócios. https://bibliotecas.sebrae.com.br/chronus/ARQUIVOS_CHRONUS/bds/bds.nsf/ab9bb501c8904a780096e107a93aeace/$File/19680.pdf
Tan, L. M., Fowler, M. B., & Hawkes, L. (2004). Management accounting curricula: Striking a balance between the views of educators and practitioners. Accounting Education, 13(1), 51-67.
Universidade Federal do Rio Grande do Sul - UFRGS. (2020). Escola de Administração. SOS PME Rede de Assessoria Empresarial. https://www.ufrgs.br/escoladeadministracao/sospme/
Venkatesh, V., Brown, S. A., & Bala, H. (2013). Bridging the qualitative-quantitative divide: Guidelines for conducting mixed methods research in information systems. MIS Quarterly.
Wadhwani, R. D., Galvez-Behar, G., Mercelis, J., & Guagnini, A. (2017). Academic entrepreneurship and institutional change in historical perspective.
Wang, M. J., & Shen, R. M. (2008). Increasing interactivity in large, blended classrooms through a cutting-edge mobile learning system. ITI 6th International Conference on Information & Communications Technology, 59-63.
Zhu, C., Wang, D., Cai, Y., & Engels, N. (2013). What core competencies are related to teachers’ innovative teaching? Asia-Pacific Journal of Teacher Education, 41(1), 9-27.
Astin, A. W., Vogelgesang, L. J., Ikeda, E. K., & Yee, J. A. (2000). How service-learning affects students. Higher Education Research Institute.
Audretsch, D. (2014). From the Entrepreneurial University to the University for the Entrepreneurial Society. The Journal of Technology Transfer, 39(3), pp. 313-321.
Bardin, L. (2011). Análise de Conteúdo. Edições 70.
Bertaglia, B. (2016). Métodos e técnicas de ensino. Cengage Learning. E-book.
Bok, D. (1982). Beyond the ivory tower: Social responsibilities of the modern university. Harvard University Press.
Borisova, O. V., Vasbieva, D. G., Malykh, N. I., Vasnev, S. A., & Bírová, J. (2016). Problem of using innovative teaching methods for distance learning students. International Electronic Journal of Mathematics Education, 11(5), 1175-1184.
Brasil. (2004). Ministério da Educação e do Desporto. Conselho Nacional de Educação. Resolução nº 10, de 16 de dezembro de 2004. Diário Oficial da União.
Brasil. (2020). Ministério da Educação. Portaria n° 544, de 16 de junho de 2020. Diário Oficial da União.
Brauner, D. F; Reichert, F. M.; Janissek-Muniz, R.; Zen, A. C.; Menezes, D. C.; Closs, L. Q.; Carraro, W. B. W. H.; Ruppenthal, C. S.; Muller, F. M.; Lubaszewski, M., & Rodhen, M. I. S. (2020). An engaged university: Rescuing SMEs during the Covid-19 crisis. Revista de Administração de Empresas, 6(60).
Bringle, R. G., & Hatcher, J. A. (1996). Implementing service learning in higher education. The Journal of Higher Education, 67(2), 221-239.
Britt, L. L. (2012). Why we use service-learning: A report outlining a typology of three approaches to this form of communication pedagogy. Communication Education, 61(1), 80-88.
Calijuri, M. S. S. (2011). Controller - o perfil atual e a necessidade do mercado de trabalho. Revista Brasileira de Contabilidade, (150), 37-52.
Cardoso, R. L., Neto, O. R. M., & Oyadomari, J. C. (2010). Os estudos internacionais de competências e os conhecimentos, habilidades e atitudes do contador gerencial brasileiro: análises e reflexões. Brazilian Business Review, 7(3), 91-113.
Carraro, W. B. W. H., Prates, A., Araujo, G. A. D., & Silva, F. M. D. (2018). Destaques da contabilidade gerencial. http://www.lume.ufrgs.br/handle/10183/175151
Celio, C. I., Durlak, J., & Dymnicki, A. (2011). A meta-analysis of the impact of service-learning on students. Journal of Experiential Education, 34(2), 164-181.
Chartered Global Management Accounting Principles - CGMA. (2014). Global management accounting principles. https://www.cgma.org/resources/reports/globalmanagementaccountingprinciples.html
Clack, L., & Ellison, R. (2018). Innovative approaches to management education. Journal of Management Policies and Practices, 6(1), 6-9.
Currie-Mueller, J. L., & Littlefield, R. S. (2018). Embracing service-learning opportunities: Student perceptions of service learning as an aid to effectively learn course material. Journal of the Scholarship of Teaching and Learning, 18(1), 25-42.
Dewey, J. (1938). Experience and education. Collier Books.
Donthu, N., & Gustafsson, A. (2020). Effects of Covid-19 on business and research. Journal of business research, 117, 284.
Ekbatani, M. A., & Sangeladji, M. A. (2008). Traditional vs. contemporary managerial/cost accounting techniques differences between opinions of educators and practitioners. International Business & Economics Research Journal - IBER, 7(1).
Eppler, M. A., Ironsmith, M., Dingle, S. H., & Errickson, M. A. (2011). Benefits of Service-Learning for Freshmen College Students and Elementary School Children. Journal of the Scholarship of Teaching and Learning, 11(4), 102-115.
Esselstein, J. L. (2001). The changing value equation for controllership. Ohio CPA Journal, 60(2).
Flannery, B. L., & Pragman, C. H. (2008). Working towards empirically-based continuous improvements in service learning. Journal of Business Ethics, 80(3), 465-479.
Flynn, M. A., & Carter, E. (2016). Curriculum infusion of the social norms approach: information only vs. service learning. Communication Education, 65(3), 322-337.
Frezatti, F., De Aguiar, A. B., & Guerreiro, R. (2007). Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade & Finanças, 18(44), 9-22.
Gallagher, M. J., & McGorry, S. Y. (2015). Service learning and the capstone experience. International Advances in Economic Research, 21(4), 467-476.
Gaviria, D., Arango, J., & Valencia, A. (2015). Reflections about the use of information and communication technologies in accounting education. Social and Behavioral Sciences, 176.
Girotto, M. (2012). O que o mercado atual espera dos profissionais contábeis. Revista Brasileira de Contabilidade, (185), 12-25.
Güney, A. (2014). Role of technology in accounting and e-accounting. Procedia - Social and Behavioral Sciences, 152, 852-855.
Hadgraft, R., & Holecek, D. (1995). Towards total quality using problem-based learning. International Journal of Engineering Education, 11, 8-8.
Hodges, C., Moore, S., Lockee, B., Trust, T., & Bond, A. (2020). The difference between emergency remote teaching and online learning. Educause Review, 27.
Hung, C. L., & Li, F. C. (2017). Teacher perceptions of professional role and innovative teaching at elementary schools in Taiwan. Educational Research and Reviews, 12(21), 1036-1045.
Jacoby, B. (1996). Service-learning in higher education: Concepts and practices. The Jossey-Bass Higher and Adult Education Series.
Joshi, M., & Chugh, R. (2009). New paradigms in the teaching and learning of accounting: Use of educational blogs for reflective thinking. International Journal of education and development using ICT, 5(3), 6-18.
Kenworthy-U’Ren, A. L. (2008). A decade of service-learning: A review of the field ten years after JOBE’s seminal special issue. Journal of Business Ethics, 81(4), 811-822.
Kim, H.-W., Kankanhalli, A., & Lee, H.-L. (2016). Investigating decision factors in mobile application purchase: A mixed-methods approach. Information & Management, 53(6), 727-739.
Kirby, J., Davenport, T. (2016). The knowledge jobs most likely to be automated. Harvard Business Review. https://hbr.org/2016/06/the-knowledge-jobs-most-likely-to-be-automated
Kronick, R. F., & Cunningham, R. B. (2013). Service-learning: Some academic and community recommendations. Journal of Higher Education Outreach and Engagement, 17(3), 139-152.
Leal, E. A., Miranda, G. J., & Casa Nova, S. D. C. (2017). Revolucionando a sala de aula: como envolver o estudante aplicando as técnicas de metodologias ativas de aprendizagem. Atlas.
Lesca, H. & Janissek-Muniz, R. (2015). Inteligência estratégica antecipativa e coletiva: o
Método L.E.SCAnning. Revista de Administração, 49(1), 188-204. https://www.researchgate.net/publication/274685210_Inteligencia_estrategica_antecipativa_coletiva_e_crowdfunding_aplicacao_do_metodo_LESCAnning_em_empresa_social_de_economia_peer-to-peer_P2P
Lima, T. B., Sonaglio, A. L. B., & Godoi, C. K. (2012). Dimensões de um sistema de aprendizagem em ação para o ensino de administração. Administração: ensino e pesquisa, 13(1), 9-41.
Meaney, K. S., Housman, J. M., Cavazos, A., & Wilcox, M. L. (2012). Examining service-learning in a graduate physical education teacher education course. Journal of the Scholarship of Teaching and Learning, 108-124.
Organização Mundial da Saúde - OMS. (2020). Coronavirus disease (COVID-19) Pandemic. Portal OMS, Apr. https://www.who.int/emergencies/diseases/novelcoronavirus-2019.
Padar, J. (2017). Selling accounting transformation; are you ready to bring this to your clients? Accounting Today, 31(2), 30-33.
Perkmann, M., Tartari, V., McKelvey, M., Autio, E., Broström, A., D’Este, P., ... & Krabel, S. (2013). Academic engagement and commercialisation: A review of the literature on university-industry relations. Research Policy, 42(2), 423-442.
Robles, M. M. (2012). Executive perceptions of the top 10 soft skills needed in today’s workplace. Business Communication Quarterly, 75(4), 453-465.
Sabbaghi, O., Cavanagh, G. F., & Hipskind, T. (2013). Service-learning and leadership: Evidence from teaching financial literacy. Journal of Business Ethics, 118(1), 127-137.
Sánchez-Barrioluengo, M., & Benneworth, P. (2019). Is the entrepreneurial university also regionally engaged? Analysing the influence of university's structural configuration on third mission performance. Technological forecasting and social change, 141, 206-218.
Serviço Brasileiro de Apoio às Micro e Pequenas Empresas - Sebrae. (2020). Impactos da Covid-19 nos pequenos negócios. https://bibliotecas.sebrae.com.br/chronus/ARQUIVOS_CHRONUS/bds/bds.nsf/ab9bb501c8904a780096e107a93aeace/$File/19680.pdf
Tan, L. M., Fowler, M. B., & Hawkes, L. (2004). Management accounting curricula: Striking a balance between the views of educators and practitioners. Accounting Education, 13(1), 51-67.
Universidade Federal do Rio Grande do Sul - UFRGS. (2020). Escola de Administração. SOS PME Rede de Assessoria Empresarial. https://www.ufrgs.br/escoladeadministracao/sospme/
Venkatesh, V., Brown, S. A., & Bala, H. (2013). Bridging the qualitative-quantitative divide: Guidelines for conducting mixed methods research in information systems. MIS Quarterly.
Wadhwani, R. D., Galvez-Behar, G., Mercelis, J., & Guagnini, A. (2017). Academic entrepreneurship and institutional change in historical perspective.
Wang, M. J., & Shen, R. M. (2008). Increasing interactivity in large, blended classrooms through a cutting-edge mobile learning system. ITI 6th International Conference on Information & Communications Technology, 59-63.
Zhu, C., Wang, D., Cai, Y., & Engels, N. (2013). What core competencies are related to teachers’ innovative teaching? Asia-Pacific Journal of Teacher Education, 41(1), 9-27.
Published
2025-07-06
How to Cite
Beatriz Witt Haddad Carraro, W., da Silva Momo, F., Seixas Alves, T., Janissek-Muniz, R., & Francisco Brauner, D. (2025). Service-learning potentials in the process of teaching-learningin pandemic times. Enfoque: Reflexão Contábil, 44(2), 103-122. Retrieved from https://periodicos.uem.br/ojs/index.php/Enfoque/article/view/67132
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